“Senior Citizens Rights

and Privileges Seminar”

 FAST FACTS
 There are 9.2 million senior citizens in 2020, they now comprise
8.5 percent of the population;
 FAST FACTS
 There are 9.2 million senior citizens in 2020, they now comprise
8.5 percent of the population;

 The life span of Filipinos is now longer at 69 for males and 74

for females and this is due to better access to medical care,
healthier lifestyle and more educated seniors;
Women live longer than men, find out why?
Alixandra Caole Vila, The Philippine Star
 Women live longer than men, find out why?
Alixandra Caole Vila, The Philippine Star

 Genetics. Men have an inherent genetic weakness. The death rates for women are lower than
those for men at all ages, even before birth. “Because men have weaker immune system, they are
more likely be prone to prenatal infection as soon as they were born,” said Marianne Legato, MD,
professor emeritus of clinical medicine at Columbia University College of Physicians and Surgeons
and founder and director of the Foundation for Gender-Specific Medicine, as quoted by TIME.
 Women live longer than men, find out why?
Alixandra Caole Vila, The Philippine Star

 Genetics. Men have an inherent genetic weakness. The death rates for women are lower than
those for men at all ages, even before birth. “Because men have weaker immune system, they are
more likely be prone to prenatal infection as soon as they were born,” said Marianne Legato, MD,
professor emeritus of clinical medicine at Columbia University College of Physicians and Surgeons
and founder and director of the Foundation for Gender-Specific Medicine, as quoted by TIME.
 Testosterone surge and aggression. Thomas Perls & Ruth Fretts, on their article about
why women live longer than men, said that the noticeable peak in the sex-mortality ratio at puberty
coincides with increased testosterone production in men. Because the male hormone has been
linked with aggression and competitiveness as well as libido, some researchers ascribe this spike in
male mortality to "testosterone toxicity." Later in life, testosterone puts men at risk biologically as
well as behaviorally. During this period, men are three times more likely to die than women, and
most of the male fatalities are caused by reckless behavior or violence.
 Women live longer than men, find out why?
Alixandra Caole Vila, The Philippine Star

 Smoking. Nearly 20 percent of the world’s population smoke cigarettes, including about 800
million men and 200 million women. University of Maryland, College Park Sociology Professor Philip
Cohen said that smoking contributes to shortening the lifespan of males. According to him, the 20th
century is dominated with smoking men making them more vulnerable to lung cancer and other
smoking related diseases. In addition to that, statistics released by the World Health Organization
also shows that more men die of smoking each year than women.
 Women live longer than men, find out why?
Alixandra Caole Vila, The Philippine Star

 Smoking. Nearly 20 percent of the world’s population smoke cigarettes, including about 800
million men and 200 million women. University of Maryland, College Park Sociology Professor Philip
Cohen said that smoking contributes to shortening the lifespan of males. According to him, the 20th
century is dominated with smoking men making them more vulnerable to lung cancer and other
smoking related diseases. In addition to that, statistics released by the World Health Organization
also shows that more men die of smoking each year than women.
 Heart disease. The impending heart disease in male starts at puberty when the testosterone
level rises. It increases blood levels of the bad cholesterol and decreases levels of the good one,
putting men at greater risk of heart disease and stroke. “For every 1,000 men who have
cardiovascular problems between the age of 55 and 65, there are only 25 women in the same
situation,” says Amy Thompson, senior cardiac nurse with the British Heart Foundation.
 PHILIPPINES LAWS
ENACTED FOR SENIOR
CITIZENS
THE 1987 Philippine Constitution, Article XV, Section 4 on the Filipino Family
mandates that:

“It is the duty of the family to take care of its older person
members, while the State may design programs of
social security for them.”
THE 1987 Philippine Constitution, Article XV, Section 4 on the Filipino Family
mandates that:

“It is the duty of the family to take care of its older person
members, while the State may design programs of
social security for them.”
It is, therefore, the obligation of each family to make sure that the senior
members of its household are properly cared for and assisted.
At present, our government has already issued several programs to help
families in caring for older persons.
Presidential Proclamation 470, Series of 1994, declaring the first week of
October of every year as “Elderly Filipino Week.”
Presidential Proclamation 470, Series of 1994, declaring the first week of
October of every year as “Elderly Filipino Week.”

Presidential Proclamation 1048, Series of 1999, declaring a nationwide

observance in the Philippines of the International Year of Older Persons;
Presidential Proclamation 470, Series of 1994, declaring the first week of
October of every year as “Elderly Filipino Week.”

Presidential Proclamation 1048, Series of 1999, declaring a nationwide

observance in the Philippines of the International Year of Older Persons;

Executive Order (EO) 266, Series of 2000, approving and adopting the
Philippine Plan of Action for Older Persons (1999-2004). EO 105, Series of
2003, approving and directing the implementation of the program providing for
group homes and foster homes for the neglected, abandoned, abused,
detached and poor older persons and persons with disabilities.
Republic Act (RA) 7432, or the “Senior Citizens Act of 1991,” or “An Act to
Maximize the Contribution of Senior Citizens to Nation-Building, Grant
Benefits and Special Privileges and for Other Purposes.”
Republic Act (RA) 7432, or the “Senior Citizens Act of 1991,” or “An Act to
Maximize the Contribution of Senior Citizens to Nation-Building, Grant
Benefits and Special Privileges and for Other Purposes.”

This provides for the granting of a 20-percent discount for senior citizens on
fares for domestic transportation, and the availment of services from hotels,
lodging houses, restaurants, theaters, recreation centers, and purchase of
drugs and medicines anywhere in the country. It also exempts senior citizens
from payment of individual income tax and establishes the Office of Senior
Citizens Affairs (OSCA) at the city or municipal mayor’s office.
Republic Act No. 9257, otherwise known as the Expanded Senior Citizens
Act of 2003, expands the coverage of the benefits and privileges for senior
citizens by making it mandatory for business establishments to grant the 20-
percent discount on goods and services. It also installs a process for organizing
the OSCA and the selection of the OSCA head. But, more important, it provides
for a comprehensive system for senior citizens to foster their capacity to attain a
more meaningful and productive aging.
 Republic Act No. 9994
or the “Expanded Senior Citizens Act of 2010,”
is the most recent amendment and
prevailing law for senior citizens.
 REPUBLIC ACT No. 11350
otherwise known as the "National Commission of Senior Citizens Act“ of 2018

An Act Creating the National Commission of Senior Citizens, Providing for its
Functions, Abolishing the National Coordinating Council and Monitoring Board
 Republic Act No. 9994
“Expanded Senior Citizens Act of 2010”
 Article XIII, Section 11 of the Constitution
provides that the State shall adopt an integrated and comprehensive
approach to health development which shall endeavor to make
essential goods, health and other social services available to all the
people at affordable cost. There shall be priority for the needs of the
underprivileged, sick, elderly, disabled, women and children.
 Republic Act No. 9994
“Expanded Senior Citizens Act of 2010”

20% discount and VAT exemption

OSCA-issued Senior Citizens'
Identification Card
For the availment of benefits and
privileges under RA 9994, the senior
citizen, or his/her duly authorized
representative, shall present as proof of
eligibility, a valid and original Senior
Citizens' Identification Card issued by
the Head of the Office of Senior Citizens
Affairs (OSCA) of the place where the
senior citizen resides, and which shall be
honored nationwide;
Can you still avail of the benefits without
your Senior Citizens’ ID?
YES. If you failed to bring your OSCA-issued ID, you’re still entitled to a senior citizen discount, as long as
you present your government-issued ID that shows your age. Without an OSCA ID, elderly customers
may show any of the following valid IDs:
• Passport
• SSS ID or UMID card
• GSIS ID
• Driver’s license
• PRC ID
• Voter’s ID
• Postal ID
It’s illegal for businesses to honor only the senior citizen OSCA ID and refuse to give discounts when
senior customers present another valid ID. In such a situation, seniors have the right to demand their
government-mandated discount.
Can a non-senior-citizen companion or family
member transact and avail of a discount
on behalf of a senior citizen?
YES, a non-senior-citizen companion or family member transact
and avail of a discount on behalf of a senior citizen.
If your parents or grandparents are bedridden or too weak to buy their food and
medicine, you may claim the senior citizen discount on their behalf, as long as
they’re the ones who will use the discounted products and services.
To get the 20% discount on behalf of a senior citizen, a duly authorized
representative must present these documents when paying for a purchase:
• Senior citizen ID or any government ID
• OSCA Purchase Booklet
• The representative’s government ID
• Signed authorization letter from the senior citizen
Privileges for the
SENIOR CITIZENS
Medical-related Privileges
MEDICINE AND DRUG PURCHASES
- Generic or branded medicines and drugs
- Influenza and pneumococcal vaccines
- Vitamins and mineral supplements

ESSENTIAL MEDICAL SUPPLIES, ACCESSORIES AND EQUIPMENT

- Purchase of eyeglasses, hearing aids, dentures, prosthetics, artificial bone
replacements like steel, walkers, crutches, wheelchairs, whether manual or
electric-powered, canes/quad canes, geriatric diapers, and
- Other essential medical supplies, accessories and equipment by or for senior
citizens
MEDICAL AND DENTAL SERVICES IN
THE PRIVATE FACILITIES
- Medical and dental services;
- Diagnostic and laboratory tests, i.e. X-rays,
computerized tomography scans, and blood tests;

PROFESSIONAL FEES OF ATTENDING PHYSICIAN/S in all private hospitals,

medical facilities, outpatient clinics and home health care facilities;

PROFESSIONAL FEES OF LICENSED HEALTH WORKERS PROVIDING HOME

HEALTH CARE SERVICES
Domestic Transportation Privileges
AIR AND SEA TRANSPORTATION PRIVILEGES
Fare for domestic air, and sea travel, including advanced booking

PUBLIC LAND TRANSPORTATION PRIVILEGES

- Fare in the public railways including LRT, MRT, and PNR
- Fares in buses (PUB), jeepneys (PUJ), taxi and shuttle services (AUV)
HOTELS, RESTAURANTS, RECREATIONAL CENTERS,
AND PLACES OF LEISURES, AND FUNERAL SERVICE
PRIVILEGES
HOTELS AND SIMILAR LODGING ESTABLISHMENTS
- Room accommodation and other amenities, i.e. hotel-based parlors and
barbershops, restaurants, massage parlor, spa, sauna bath, aromatherapy
rooms, workout gyms, swimming pools, Jacuzzis, KTV bars, internet facilities,
food, drinks and other services offered;
- The term "hotel" shall include beach and mountain resorts;
RESTAURANTS
- Purchase of food, drinks, dessert, and other consumable items;
- For Dine-in services, the privilege must be personally availed of by the senior
citizen;
- No proxies or authorization in favor of another person who is not a senior
citizen will be honored;
- The phrase "exclusive use and enjoyment" of the senior citizen shall mean
"for the senior citizen's personal consumption" only;
- It shall not apply to "children's meals“;
- It shall not apply to "precontracted" party packages or bulk orders.
RESTAURANTS
- Food, drinks and other consumable items purchased by the senior citizen
shall be processed separately as an independent transaction from his/her
non-eligible companions;
- If the group of diners is composed entirely of senior citizens, all of whom
present valid senior citizens IDs, each shall be entitled;
- It shall apply to Take-Out/Take-Home/Drive-Thru orders as long as it is the
senior citizen himself/herself who is present and personally ordering, and
he/she can show a valid senior citizen ID card;
RECREATION CENTERS
- The discount shall be for the utilization of services in the form of fees,
charges and rental for sport facilities or equipment, including golfcart rentals
and green fees, or venues for ballroom dancing, yoga, badminton courts,
bowling lanes, table or lawn tennis, workout gyms, martial arts facilities;
- Non-profit, stock golf and country clubs which are not open to the general
public, and are private and for exclusive membership only as duly proven by
their official Securities and Exchange (SEC) registration papers, are not
mandated to give the 20% senior citizens discount;
ADMISSION FEES PRIVILEGE
The discount shall be applied to admission fees charged by theaters, cinema
houses and concert halls, circuses, carnivals, and other similar places of
culture, leisure and amusement such as museums and parks;
FUNERAL AND BURIAL SERVICES
- The beneficiary or any person who shall
shoulder the funeral and burial expenses
of the deceased senior citizen, shall
claim the discount for the deceased
senior citizen upon presentation of the
death certificate;
- Such expenses shall cover the purchase
of casket or urn, embalming, hospital
morgue, transport of the body to
intended burial site in the place of
origin;
- It shall exclude obituary publication and
the cost of the memorial lot;
If the deceased senior citizen was a
member of the SSS, the family can claim an
SSS death benefit, provided that the late
member had paid at least 36 months of
contribution before the semester of their
death.
Apart from SSS death benefits, the family
or whoever paid for the burial expenses of
the senior citizen can claim a funeral
benefit. The amount for this benefit ranges
from ₱20,000 to ₱40,000, depending on
the late member’s number of paid
contributions and average monthly salary
credit.
Can you still avail of the discounts if you used
your credit card in the purchase?
YES, the 20% discount and VAT
exemption shall also apply to purchases
of goods and services by senior citizens
paying through credit cards;
If you are also the holder of a PWD card,
can you avail of the discounts given to
both Senior Citizens and PWDs?
 NO DOUBLE DISCOUNTS!
- In the purchase of goods and services
which are on promotional discount, the
senior citizen can avail of the
establishment's offered discount or the
20% discount provided herein, whichever
is higher and more favorable;
- In cases where the senior citizen is also a
person with disability (PWD) entitled to a
20% discount under his/her valid PWD
identification card (ID), the senior citizen
shall use either his/her OSCA-issued ID
card or PWD ID card to avail of the 20%
discount.
How to Compute Senior Citizen Discount
Senior citizens in the Philippines are exempted from paying Value Added Tax (VAT). To get your
VAT computation, divide the selling price by the VAT rate:
Product price: ₱500
VAT rate: 12%
Formula: Selling Price ÷ VAT Rate = VAT Exempt Sales
Total: ₱500 ÷ 1.12 = ₱446.43
Senior citizens are entitled to a 20% discount upon purchase of goods and services. To
compute the discount, deduct the percentage by multiplying the VAT-exempt sales by 20%.
Formula: VAT Exempt Sales x 20% = Senior Citizen Discount
Total: ₱446.43 x 0.20 = ₱89.29
To identify the billable amount, subtract the VAT exempt sales by senior citizen discount.
Formula: VAT Exempt Sales – Senior Citizen Discount = Billable Amount
Total: ₱446.43 – ₱89.29 = ₱357.14
EDUCATIONAL PRIVILEGES
- Educational assistance shall be granted to senior citizens to pursue post
secondary, post tertiary, as well as vocational or technical education in both
public and private schools through provision of scholarships, grants, financial
aid, subsidies and other incentives to qualified senior citizens, including
support for books, learning materials, and uniform allowance, to the extent
feasible;
- Provided, that senior citizens shall meet minimum admission requirements;
BENEFITS AND PRIVILEGES FOR RETIREES
To the extent practicable and feasible, the senior citizen shall be granted the
continuance of the same benefits and privileges given by the Government
Service Insurance System (GSIS), Social Security System (SSS) and PAG-IBIG, as
the case may be, as are enjoyed by those in active service;
EXPRESS LANES PRIVILEGES
Accessible express lanes for senior
citizens shall be provided in all
private, banking, commercial, and
government establishments; in the
absence thereof, priority shall be
given to them;
Five (5%) Discount
- The grant of a minimum of five percent (5%)
discount relative to the monthly utilization of
water and electricity by households with senior
citizens;
- Provided, that the individual meters for the
foregoing utilities are registered in the name of
the senior citizen residing therein;
- Provided, further, that the monthly consumption
does not exceed one hundred kilowatt hours
(100 kWh) of electricity and thirty cubic meters
(30m') of water;
- Provided, furthermore, that the privilege is
granted per household regardless of the number
of senior citizens residing therein;
To avail of the discount, the senior citizen shall:

1. Apply for the discount personally or thru a

representative. There shall be annual renewal of
application to the utility provider.
2. Submit requirements:
a. Proof of age and citizenship
b. Proof of billing. Meter registration should be
in the name of the senior citizen for a period
of one year
c. Proof of residence
Under the Joint Administrative Order No. 10-02, s. 2010, senior
citizens can still avail of a special 5% discount without VAT
exemption on selected grocery items. Seniors who buy
groceries worth up to ₱1,300 per week enjoy 5% off the retail
prices of at least four kinds of basic necessities and prime
commodities:
 Rice, bread, and corn
 Chicken, beef, and pork (fresh, canned, and processed)
 Fresh eggs
 Coffee, creamer, and sugar
 Fresh fruits and vegetables
 Garlic and onions
 Cooking oil and salt
 Noodles, canned sardines, and canned tuna
 Fresh milk and other dairy products
 Detergents
 Electrical supplies, light bulbs, and batteries
 Geriatric diapers
To get the 5% senior citizen discount on groceries,
seniors must bring their OSCA-issued senior citizen
ID and OSCA purchase booklet when they shop in
supermarkets, convenience stores, and drug stores.

If a family member do the shopping, present the

elder’s senior citizen ID, OSCA booklet, and an
authorization letter to avail of the 5% discount.

The discount covers both in-store and online

purchases. Sari-sari stores, cooperative stores, wet
markets, and talipapa are exempted from giving the
special discount.
INCOME TAX EXEMPTION
- The senior citizen shall be entitled to
exemption from the payment of the individual
income tax, provided he/she is considered to
be minimum wage earner in accordance with
Republic Act No. 9504;
FREE MEDICAL AND DENTAL SERVICES
IN GOVERNMENT FACILITIES
- Medical and dental services, diagnostic and
laboratory tests requested by the physician
such as but not limited to X-rays,
computerized tomography scans, and blood
tests availed of by senior citizens, including
professional fees of attending doctors in all
government hospitals, medical facilities,
outpatient clinics, and home health care
services, shall be provided free of charge to
senior citizens;
FREE VACCINATION FOR INDIGENT SENIOR
CITIZENS
- Vaccinations against the influenza virus and
pneumococcal disease for indigent senior
citizen patients;
- Neglected, abandoned, unattached or
homeless senior citizens in government-run
residential homes, centers and facilities shall
likewise be entitled to free vaccinations
under the RA 9994;
The No Balance Billing (NBB) of PhilHealth is
a policy of the government implemented
through PhilHealth which ensures that
qualified members shall not be charged or be
forced to spend out-of-pocket for services that
had been rendered to them in government
hospitals and selected private hospitals that
are PhilHealth-accredited. Qualified members
who are covered by NBB are:
• Indigents
• Senior citizens
• Sponsored members and those who are
classified under Pantawid Pamilyang Pilipino
Program (4Ps)
• Kasambahay
 ADDITIONAL GOVERNMENT ASSISTANCE
1. SOCIAL PENSION - Pursuant to the eligibility criteria as may be determined
by the DSWD, indigent senior citizens shall be entitled to a monthly stipend
amounting to Five hundred pesos (₱500.00) to augment the daily
subsistence and other medical needs of senior citizens. (It is now ₱1,000.00
per month);

2. DEATH BENEFIT ASSISTANCE - Death benefit assistance of a minimum of

Two thousand pesos (₱2,000.00) shall be given to the nearest surviving
relative who took care of the deceased senior citizens reside;
 Centenarians Act of 2016
(Republic Act No. 10868)
Under Republic Act No. 10868, also known as the
Centenarians Act of 2016, senior citizens who reached
100 years old get to receive a cash incentive of ₱100,000.
SENIOR CITIZENS ARE AUTOMATIC MEMBERS
OF PHILHEALTH
- Under Section 5 of RA 10645, otherwise known as the
“Act Providing for the Mandatory Philhealth Coverage
for All Senior Citizens of 2014”, all senior citizens shall
be covered by PhilHealth. Their annual premium
contributions shall be borne by the National
Government from the proceeds of RA No. 10351 (Sin
Tax Law)
- Provided that they are not currently covered by any
existing (membership) category of PhilHealth;
- Likewise, a senior citizen must not have a regular
source of income to be granted this privilege under the
law.
Qualified senior citizens should only submit:

1. Two (2) duly accomplished PhilHealth Member Registration Form (PMRF) to

the OSCA where they reside; and

2. Await notification if their Member Data Record is already sent by PhilHealth;

SEC. 10, RA 9994, Penalties for violation
 SEC. 10, RA 9994, Penalties for violation
Any person who refuses to honor the senior citizen card issued by this the government
or violates any provision of this Act shall suffer the following penalties:
 SEC. 10, RA 9994, Penalties for violation
Any person who refuses to honor the senior citizen card issued by this the government
or violates any provision of this Act shall suffer the following penalties:
a) For the first violation, imprisonment of not less than two (2) years but not more
than six (6) years and a fine of not less than Fifty thousand pesos (Php50,000.00)
but not exceeding One hundred thousand pesos (Php100,000.00);
 SEC. 10, RA 9994, Penalties for violation
Any person who refuses to honor the senior citizen card issued by this the government
or violates any provision of this Act shall suffer the following penalties:
a) For the first violation, imprisonment of not less than two (2) years but not more
than six (6) years and a fine of not less than Fifty thousand pesos (Php50,000.00)
but not exceeding One hundred thousand pesos (Php100,000.00);
b) For any subsequent violation, imprisonment of not less than two (2) years but not
more than six (6) years and a fine of not less than One Hundred thousand pesos
(Php100,000.00) but not exceeding Two hundred thousand pesos
(Php200,000.00); and
 SEC. 10, RA 9994, Penalties for violation
Any person who refuses to honor the senior citizen card issued by this the government
or violates any provision of this Act shall suffer the following penalties:
a) For the first violation, imprisonment of not less than two (2) years but not more
than six (6) years and a fine of not less than Fifty thousand pesos (Php50,000.00)
but not exceeding One hundred thousand pesos (Php100,000.00);
b) For any subsequent violation, imprisonment of not less than two (2) years but not
more than six (6) years and a fine of not less than One Hundred thousand pesos
(Php100,000.00) but not exceeding Two hundred thousand pesos
(Php200,000.00); and
c) Any person who abuses the privileges granted herein shall be punished with
imprisonment of not less than six (6) months and a fine of not less than Fifty
thousand pesos (Php50,000.00) but not more than One hundred thousand pesos
(Php100,000.00).
 SEC. 10, RA 9994, Penalties for violation
If the offender is a corporation, partnership, organization or any similar entity, the
officials thereof directly involved such as the president, general manager, managing
partner, or such other officer charged with the management of the business affairs
shall be liable therefor.
If the offender is an alien or a foreigner, he/she shall be deported immediately after
service of sentence.
Upon filing of an appropriate complaint, and after due notice and hearing, the
proper authorities may also cause the cancellation or revocation of the business
permit, permit to operate, franchise and other similar privileges granted to any
person, establishment or business entity that fails to abide by the provisions of
this Act.
MARAMING SALAMAT PO…
ATTY. REYNALDO GAMBALA PARIS
 Senior Associate, Paris Cardenas Nulian Law Offices
Maramba Cmpd., Urdaneta City, Pangasinan
 Corporate Lawyer of:
- Jim-Jake Construction and Supply, Pozorrubio
- AGPM Enterprises (7 Eleven Corporation)
- JMPP Frozen Foods, Urdaneta City
- One Alo Hotel and Resort, Manaoag, Pangasinan
 Legal Consultant of the Municipality of Labrador,
Pangasinan
 High-profile cases handled:
- Heirs of Sen. Leticia Ramos-Shahani Estate case
- Ongpin-Jonson case (as special counsel
for the Jonsons)